Short Form. 1 Contributions, gifts, grants, and similar amounts received

Transcription

1 Short Form Form 990-EZ Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) OMB No Do not enter social security numbers on this form as it may be made public. Department of the Treasury - Internal Revenue Service Information about Form 990-EZ and Its Instructions Is at A For the 2016 calendar year, or tax year beginning, 2016, and ending, 20 B Check If applicable C Name of organization D Employer Identification number q Address change CLASSICAL MUSIC ACADEMY q Name change Number and street (or P.O box, if mail is not delivered to street address ) Room/suite E Telephone number q Initial return 1985 DIFFLEY ROAD q Final r tennlnated City or town, state or province. country, and ZIP or forei g n ostal p code q Amended ed return F Group Exemption Application pending EAGAN MN Number yi G Accounting Method: [D Cash q Accrual Other (specify) H Check 10' I if the organization is not Website : required to attach Schedule B J Tax-exempt status (check only one) (c)(3 ) q 501 c I insert no ) q 4947 (a)(1 )or 0527 (Form 990, 990-EZ, or 990-PF) K Form of organization 0 Corporation q Trust q Association q Other L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ $ Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Chock if the ornani7ation used Schedule 0 to resnond to any question in this Part I. I'1 1 Contributions, gifts, grants, and similar amounts received Program service revenue including government fees and contracts , Membership dues and assessments Investment income a Gross amount from sale of assets other than inventory.... 5a b Less: cost or other basis and sales expenses b c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a).... 5c 0 6 Gaming and fundraising events a Gross income from gaming (attach Schedule G if greater than ZII $15,000) a } b Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000) 6b c Less: direct expenses from gaming and fundraising events... 6c d Net income or (loss) from gaming and fundraising events (add lines 6 a and 6b and subtract line 6c) d 0 7a Gross sales of inventory, less returns and allowances.... R b Less: cost of goods sold b c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 0 8 Other revenue (describe in Schedule 0 ) Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8. M ' 99, Grants and similar amounts paid (list in Schedule 0)... V fl 0 11 Benefits paid to or for members Salaries, other compensation, and employee benefits 0 13 Professional fees and other payments to independent contractors ,017?x 14 Occupancy, rent, utilities, and maintenance , Printing, publications, postage, and shipping , Other expenses (describe in Schedule 0) , Total expenses. Add lines 10 throu g h , Excess or (deficit) for the year (Subtract line 17 from line 9) Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end-of-year figure reported on prior year's return ) z 20 Other changes in net assets or fund balances (explain in Schedule 0) Net assets or fund balances at end of year. Combine lines 18 throug h , For Paperwork Reduction Act Notice, see the separate instructions. Cat No Form 990-EZ (2016) 1^

2 Form 990 -EZ (2016) Page 2 Balance Sheets (see the instructions for Part II) Check if the organization used Schedule 0 to respond to any q uestion in this Part II.. q (A) Beginning of year (B) End of year 22 Cash, savings, and investments Land and buildings Other assets (describe in Schedule 0 ) Total assets Total liabilities (describe in Schedule 0 ) Net assets or fund balances ( line 27 of column ( 13 ) must ag ree with line 21 ) Statement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule 0 to respond to any q uestion in this Part III. q Expenses What is the organization's primary exempt purpose? Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title. 28 Provided regular music instruction to some 200 students, developed instrumental skills and overall musical abilities. Presented 14 public concerts to community free of charge Grants $ If this amount includes forei gn grants, check here. q 8a Grants $ If this amount includes forei g n g rants, check here. q 9a (Grants $ ) If this amount includes forei g n g rants, check here. q 0a 31 Other program services (describe in Schedule 0) (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others ) (Grants $ If this amount includes forei g n g rants, check here. q 31a 32 Total program service expenses (add lines 28a through 31 a) 32 Jj^ List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated-see the instructions for Part IV) Check if the organization used Schedule 0 to resdond to any question in this Part IV. 0 (a) Name and title (b) Average hours per week devoted to position (c) Reportable compensation (d) Health benefits, contributions to employee (e) Estimated amount of (Forms W-2/1099-MISC) (if not paid, enter -0-) benefit plans, and deferred compensation other compensation DZINTARS JOSTSj 11410_ CROOK -LAKE BLVD ṈW MINNEAPOLIS, MN President ALEX MEZERITSKI, 1625 OAKBROOKE DRIVE EAGAN MN Treasurer VALENTINA JOSTA, CROOKED LAKE BLVD NW MINNEAPOLIS, MN Director Form 990-EZ (2016)

3 Forth 990-EZ (2016) Page 3 Other Information (Note the Schedule A and personal benefit contract statement requirements in the instructions for Part Check if the org anization used Schedule 0 to resp ond to any q uestion in this Part V.. q Yes No 33 Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization's name. Otherwise, explain the change on Schedule 0 (see instructions) a Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? a 3 b If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No,"provide an explanation in Schedule 0 35b 3 c Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III c 3 36 Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If "Yes," complete applicable parts of Schedule N a Enter amount of political expenditures, direct or indirect, as described in the instructions 37a b Did the organization file Form 1120-POL for this year? b 3 38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return? 38a 3 b If "Yes," complete Schedule L, Part II and enter the total amount involved b 39 Section 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on line a b Gross receipts, included on line 9, for public use of club facilities b 40a Section 501 (c)(3) organizations. Enter amount of tax imposed on the organization during the year under: section section 4912 section 4955 b Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I 40b 3 c Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and d Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T e 3 41 List the states with which a copy of this return is filed MN 42a The organization's books are in care of CLASSICAL MUSIC ACADEMY Telephone no Located at 1985 DIFFLEY ROAD, EAGAN MN ZIP b At any time during the calendar year, did the organization have an interest in or a signature or other authority over Yes No a financial account in a foreign country (such as a bank account, securities account, or other financial account)? 42b 3 If "Yes," enter the name of the foreign country: See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). IN c At any time during the calendar year, did the organization maintain an office outside the United States? 42c 3 If "Yes," enter the name of the foreign country: 43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041-Check here... q and enter the amount of tax-exempt interest received or accrued during the tax year Yes No 44a Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of Form 990-EZ a 3 b Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completed instead of Form 990-EZ b 3 c Did the organization receive any payments for indoor tanning services during the year? c 3 d If "Yes" to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an explanation rn Schedule d 3 45a Did the organization have a controlled entity within the meaning of section 512(b)(13)? a 3 b Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions) b 3 Form 990-EZ (2016)

4 Form 990-EZ (2016) Page 4 1 Yes No 46 Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Section 501 (c)(3) organizations only All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule 0 to respond to any question in this Part VI. q Yes No 47 Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E a Did the organization make any transfers to an exempt non-charitable related organization? a 3 b If "Yes," was the related organization a section 527 organization? b 3 50 Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees, and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None." (a) Name and title of each employee None (b) Average hours per week devoted to position (c) Reportable compensation (Forms W-2/1099-MISC) (d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation f Total number of other employees paid over $100, Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None." (a) Name and business address of each independent contractor (b) Type of service (c) Compensation None d Total number of other independent contractors each rece 52 Did the organization complete Schedule A? Note:? completed Schedule A Under penalties of perjury, I declare that ave examined this return, including acct true, correct, and complete laratio pr arer (other than officer) Is based on Sign Signat f 9 icer Here ' ozin rs Josts - Board President Paid Preparer Use Only Type or print name and title Pnnt/Type preparer' s name Preparer ' s signati Firm's name Firm's address Mav the IRS discuss this return with the preparer shown above?

5 OMB No SCHEDULE A Public Charity Status and Public Support (Form 990 or 990-EZ) Complete if the organization is a section 501(c )(3) organization or a section 4947(a)(1) nonexempt charitable trust. LSO 1 6 Department of the Treasury Attach to Form 990 or Form 990- EZ. Ope n t o. Internal Revenue Service Information about Schedule A (Form 990 or EZ) and its instructions is at Name of the organization I Employer Identification number K;_MM Reason for Public Charity Status (AII organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 q A church, convention of churches, or association of churches described in section 170 ( b)(1)(a)(i) A school described in section 170 (b)(1)(a)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 3 q A hospital or a cooperative hospital service organization described in section 170 (b)(1)(a)(iii). 4 q A medical research organization operated in conjunction with a hospital described in section 170 (b)(1)(a)(iii). Enter the hospital's name, city, and state: 5 q An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170 (b)(1)(a)(iv ). (Complete Part II.) 6 q A federal, state, or local government or governmental unit described in section 170 (b)(1)(a)(v). 7 q An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170 (b)(1)(a)(vi ). (Complete Part II.) 8 q A community trust described in section 170 (b)(1)(a)(vi). (Complete Part II.) 9 q An agricultural research organization described in section 170 (b)(1)(a)(ix ) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: q An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 331,3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, See section 509(a)(2). (Complete Part III.) 11 q An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 q An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509 ( a)(1) or section 509(a )(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a q Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. b q Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization( s). You must complete Part IV, Sections A and C. c q Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. d q Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. IS q Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. f Enter the number of supported organizations g Provide the following information about the supported organization(s). (i) Name of supported organization (ii) EIN (ill) Type of organization (described on lines 1-10 above (see instructions )) (i v) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) Yes No (A) N/A (B) (C) (D) (E) Total For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990 -E2. Cat No F Schedule A (Form 990 or 990-EZ) 2016

6 Schedule A (Form 990 or 990-EZ ) 2016 Page 2 Support Schedule for Organizations Described in Sections 170(b)( 1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Su pport Calendar year (or fiscal year beginning in) a 2012 (b ) 2013 (c) 2014 (d ) 2015 (e) 2016 Total I Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.")... NIA 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf. 3 The value of services or facilities furnished by a governmental unit to the organization without charge. 4 Total. Add lines 1 through 3. 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public su pp ort. Subtract line 5 from line 4 Section B. Total Support Calendar year (or fiscal year beginning in) 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Net income from unrelated business activities, whether or not the business is regularly carried on 10 Other Income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) (a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total Total support. Add lines 7 through 10 Gross receipts from related activities, etc. (see instructions) First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here q 14 Public support percentage for 2016 (line 6, column (f) divided by line 11, column (f)) % 15 Public support percentage from 2015 Schedule A, Part II, line % 16a 331 /3% support test If the organization did not check the box on line 13, and line 14 is 3313% or more, check this box and stop here. The organization qualifies as a publicly supported organization q b 331,3% support test If the organization did not check a box on line 13 or 16a, and line 15 is 331,3% or more, check this box and stop here. The organization qualifies as a publicly supported organization a 10%- facts-and - circumstances test If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization q b 10%-facts - and-circumstances test If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization q 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions q N/A Schedule A (Form 990 or 990-EZ) 2016

7 Schedule A (Form 990 or 990-EZ) 2016 Page 3 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) (a) 2012 (b) 2013 (c ) 2014 (d) 2015 (6 ) 2016 Total 1 Gifts, grants, contnbutions, and membership fees received. (Do not include any "unusual grants.") N/A 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose... 3 Gross receipts from activities that are not an unrelated trade or business under section Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... 5 The value of services or facilities furnished by a governmental unit to the organization without charge. 6 Total. Add lines 1 through 5. 7a Amounts included on lines 1, 2, and 3 received from disqualified persons. b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1 % of the amount on line 13 for the year c Add lines 7a and 7b Public support. (Subtract line 7c from line 6.) Section B. Total Support Calendar year (or fiscal year beginning in) 9 Amounts from line a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources. b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, c Add lines 1 Oa and 10b Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on a) 2012 (b) 2013 (c) 2014 (d 2015 (e 2016 f) Total 12 Other Income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) Total support. (Add lines 9, 10c, 11, and 12.) 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here q Section C. Computation of Public Support Percentage 15 Public support percentage for 2016 (line 8, column (f) divided by line 13, column (f)) % 16 Public support percentage from 2015 Schedule A, Part III, line % Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2016 (line 1 Oc, column (f) divided by line 13, column (f)) % 18 Investment income percentage from 2015 Schedule A, Part III, line % 19a 33 1 /3% support tests If the organization did not check the box on line 14, and line 15 is more than 331,3%, and line 17 is not more than 331,3%, check this box and stop here. The organization qualifies as a publicly supported organization. q b 331,3% support tests If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331,3%, and line 18 is not more than 331,3%, check this box and stop here. The organization qualifies as a publicly supported organization q 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions q NIA Schedule A (Form 990 or EZ) 2016

8 Schedule A (Form 990 or 990-EZ ) 2016 Page 4 Supporting Organizations (Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations No 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below. b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination. c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. 4a Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes," and if you checked 12a or 12b in Part 1, answer (b) and (c) below. b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain rn Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 5a Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (u) the reasons for each such action; (m) the authority under the organization's organizing document authorizing such action; and (w) how the action was accomplished (such as by amendment to the organizing document). b Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? c Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (I) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in Part VI. 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). 9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If "Yes, " provide detail in Part VI. b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes, " provide detail in Part Vl. c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part Vt. 10a Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer 1Ob below. b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Schedule A (Form 990 or 990-EZ) 2016

9 Schedule A (Form 990 or 990-EZ) 2016 Page 5 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? b A family member of a person described in (a) above? c A 35% controlled entity of a person described in (a) or (b) above? If "Yes" to a, b, or c, provide detail in Part Vt. 1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carned out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. Section C. Type II Supporting Organizations 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). No No No I Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (I) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? 2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 3 By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played in this regard. Section E. Type III 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions). a b c q The organization satisfied the Activities Test. Complete line 2 below. q The organization is the parent of each of its supported organizations. Complete line 3 below. q The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions). 2 Activities Test. Answer (a) and (b) below. a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then In Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. 3 Parent of Supported Organizations. Answer (a) and (b) below. a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part Vl. b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes." describe in Part VI the role played by the organization in this regard. No No Schedule A (Forth 990 or 990-EZ) 2018

10 Schedule A (Form 990 or 990-EZ ) 2016 Page 6 Type III Non-Functionally Integrated 509(a )(3) Supporting Organizations 1 q Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integ rated su pportin g org anizations must com p lete Sections A throug h E. Section A - Adjusted Net Income (A) Prior Year (B) Current Year (optional) 1 Net short-term ca p ital g ain 1 2 Recoveries of prior -year distributions 2 3 Other gross income (see Instructions 3 4 Add lines 1 throu g h Depreciation and de pletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 7 Other ex penses (see instructions ) 7 8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4 ). 8 Section B - Minimum Asset Amount (A) Prior Year 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year) : a Average monthly value of securities b Averag e monthl y cash balances c Fair market value of other non-exem pt-use assets d Total (add lines 1a, 1b, and 1c e Discount claimed for blockage or other factors (explain in detail in Part VI : 2 Acquisition indebtedness app licable to non-exem pt- use assets 2 3 Subtract line 2 from line 1 d. 3 4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4 5 Net value of non-exempt-use assets (subtract line 4 from line 3 ) 5 6 Multi p ly line 5 b y Recoveries of prior-year distributions 7 8 Minimum Asset Amount (add line 7 to line 6 ) 8 1a 1b 1c 1d (B) Current Year (optional) Section C - Distributable Amount Current Year I Adjusted net income for prior year (from Section A, line 8, Column A ) 1 2 Enter 85% of line Minimum asset amount for prior year (from Section B, line 8, Column A) 3 4 Enter g reater of line 2 or line Income tax imposed in prior year 5 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions ). 6 7 q Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). Schedule A (Form 990 or 990-EZ) 2018

11 Schedule A (Form 990 or 990-EZ) Section D - Distributions Current Year 1 Amounts p aid to supported org anizations to accomp lish exem p t p urposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative ex penses p aid to accomp lish exem pt purposes of su pported organizations 4 Amounts paid to acq uire exem pt-use assets 5 Qualified set-aside amounts (prior IRS app roval req uired ) 6 Other distributions (describe in Part VI ). See instructions. 7 Total annual distributions. Add lines 1 throu g h 6. 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions. 9 Distributable amount for 2016 from Section C, line 6 10 Line 8 amount divided by Line 9 amount Section E - Distribution Allocations (see instructions ) 1 Distributable amount for 2016 from Section C, line 6 Underdistributions, if any, for years prior to (reasonable cause required-explain in Part VI). See instructions. 3 Excess distributions carryover, if an y, to 2016: a b c From 2013 d From 2014 e From 2015 f Total of lines 3a throu g h e g Applied to underdistributions of prior years h Ap p lied to 2016 distributable amount i Carryover from 2011 not applied (see instructions ) j Remainder. Subtract lines 3g, 3h, and 3i from 3f. 4 Distributions for 2016 from Section D, line 7: $ a App lied to underdlstributlons of p rior years b App lied to 2016 distributable amount c Remainder. Subtract lines 4a and 4b from 4. 5 Remaining underdlstrlbutlons for years prior to 2016, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions. Excess Distributions (ii) Underdistributions Pre-2016 (iii) Distributable Amount for Remaining underdistributions for Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions. 7 Excess distributions carryover to Add lines 3j and 4c. 8 Breakdown of line 7: a b Excess from J c Excess from 2014 d Excess from 2015 e Excess from Schedule A (Form 990 or 990-EZ) 2016

12 Schedule A (Form 990 or 990-EZ) 2016 Page 8 Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11 a, 11 b, and 11 c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1 e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) Schedule A (Form 990 or 990-EZ) 2016

13 OMB No SCHEDULE E Schools (Form 990 or EZ) Complete If the organization answered "Yes" on Form 990, ^OQ 1 6 Part IV, line 13, or Form 990-EZ, Part VI, line 48. Department of the Treasury Attach to Form 990 or Form EZ. s... Internal Revenue Service Information about Schedule E (Form 990 or 990-EZ) and its instructions is at /form990. Name of the organization Employer Identification number CLASSICAL MUSIC ACADEMY ffinwall YES I Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? Does the organization include a statement of its racially nondiscriminatory policy toward students in all its 77-7 Tt+ brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No," please explain. If you need more space, use Part II On the internet and flyers Does the organization maintain the following? a Records indicating the racial composition of the student body, faculty, and administrative staff?.... 4a 3 b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? b 3 c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? c 3 d Copies of all material used by the organization or on its behalf to solicit contributions? d 3 If you answered " No" to any of the above, please explain. If you need more space, use Part II. MAKNO Does the organization discriminate by race in any way with respect to: a Students ' rights or privileges? a 3 b Admissions policies? b 3 c Employment of faculty or administrative staff? Sc 3 d Scholarships or other financial assistance? d 3 NO cam, K e Educational policies? e 3 f Use of facilities? f 3 g Athletic programs? g 3 h Other extracurricular activities? h 3 If you answered "Yes" to any of the above, please explain. If you need more space, use Part li a ' Does the organization receive any financial aid or assistance from a governmental agency?. 6a 3 b Has the organization's right to such aid ever been revoked or suspended? b 3 If you answered "Yes" on either line 6a or line 6b, explain on Part II. 7 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc , C.B. 587, covering racial nondiscrimination? If "No," explain on Part II For Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ. Cat. No 50085D Schedule E (Form 990 or 990-EZ) 2016

14 Schedule E (Form 990 or 990 EZ) 2016 Page 2 Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide any other additional information (see instructions) Schedule E (Form 990 or 990-EZ) 2016